Only after two weeks of pushing the first iPhone 4.0 beta firmware to the developers; Apple has finally released the beta 2. The build for this firmware is 8A248c.

For now; only developers enrolled with the iPhone developer program can download the new OS to their device for testing purposes along with the new iPhone SDK for iPhone 4.0 firmware beta 2. A lot of bug fixes and performance improvements are expected in this release.
The iPhone 4.0 firmware is only available for the iPhone 3GS, iPod Touch 3G, iPhone 3G and iPod Touch 2G but only brings Multitasking and other important features for the former two.
The developers can head over to developer.apple.com to download the new firmware and SDK. For the users, To download the firmware for your device; follow onto this link. Only available for iPhone 3G/3GS andiPod Touch 2G/3G.
Also don't forget to check out our procedure to Activate iPhone 4.0 firmware which helps the non-developers to load the firmware on their devices and test the features.